EXHIBIT 12
1996 Form 10-K




          The Southern New England Telephone Company
                        Computation of
              Ratio of Earnings to Fixed Charges
                               


      Dollars in Millions, For the Year         
      Ended December 31,                        1996
                                             
      Income before income taxes               $335.9
                                             
      Add:                                   
         Interest on indebtedness                45.2
         Portion of rents representative of    
           the interest factor                    8.3
                                             
      Earnings before fixed charges and        
        income taxes (1)                       $389.4
                                             
      Fixed charges                          
          Interest charges                     $ 52.4
          Portion of rents representative of    
          the interest factor                     8.3
                                             
      Fixed charges (2)                        $ 60.7
                                             
      Ratio of earnings to fixed charges         6.42
      [(1) divided by (2)]